SELECT * INTO RECIPENAMES FROM
openrowset('Microsoft.Jet.OLEDB.4.0','excel 8.0;imex=1;
database=D:SQL Training\IMPORT\All recipes 13320.xls',[SHEET2$]) T
Note: that Recipenames will be your table name where u gonna insert the data and this code is for 97-2003 excel sheet i.e only for xls files. mention the sheet name. while running the query please close the excel sheet and run.